2009 Rhode Island Code
Title 44 - Taxation
CHAPTER 44-19 - Sales and Use Taxes – Enforcement and Collection
§ 44-19-2 - Issuance of permit – Assignment prohibited – Display – Fee for renewal after suspension or revocation.
SECTION 44-19-2
§ 44-19-2 Issuance of permit – Assignment prohibited – Display – Fee for renewal after suspension or revocation. – Upon receipt of the required application and permit fee, the tax administrator shall issue to the applicant a separate permit for each place of business within the state. If the applicant, at the time of making the application, owes any tax, penalty, or interest imposed under chapters 18 and 19 of this title, then before a permit is issued the applicant shall pay the amount owed. A permit is not assignable and is valid only for the person in whose name it is issued and for the transaction of business at the place designated in the permit. The permit shall at all times be conspicuously displayed at the place for which issued. A retailer whose permit has been previously suspended or revoked shall pay to the tax administrator a fee of ten dollars ($10.00) for the renewal or issuance of a permit.
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